Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws 2004 to 2011 Index (topics)
SALES AND USE TAXES
Accelerated payment of June liability, Minn. Laws 2006 c 259 art 13 s 2, 2006 c 259 art 13 s 3
Admission tickets, resold tickets, Minn. Laws 2011 1Sp c 7 art 3 s 8, 2011 1Sp c 7 art 10 s 7
Advertising and promotional direct mail, Minn. Laws 2011 c 112 art 4 s 4
Advertising materials, Minn. Laws 2008 c 154 art 12 s 29
Aged persons, food served to, Minn. Laws 2006 c 259 art 6 s 13
Agricultural production, fuels used in, Minn. Laws 2008 c 154 art 12 s 32
Aircraft, Minn. Laws 2005 c 151 art 7 s 9, 10
Albert Lea, Minn. Laws 2006 c 259 art 3 s 6
Albert Lea, Minn. Laws 2005 1Sp c 3 art 5 s 38, 2005 1Sp c 7 s 41
Alcoholic beverage distributors, Minn. Laws 2008 c 154 art 12 s 4, 36
Alcoholic beverages, Minn. Laws 2009 c 88 art 8 s 1, 2
Amateur sports events, food served to, Minn. Laws 2006 c 259 art 6 s 24
Ancillary services, Minn. Laws 2008 c 154 art 12 s 25
Anoka County, Vikings stadium revenue, Minn. Laws 2006 c 257 s 21
Austin, Minn. Laws 2006 c 259 art 3 s 9
Bad debt losses, Minn. Laws 2008 c 154 art 12 s 1
Baseball stadium, local sales taxes, Minn. Laws 2011 1Sp c 7 art 4 s 3
Baxter, Minn. Laws 2006 c 259 art 3 s 10
Bemidji, Minn. Laws 2005 1Sp c 3 art 5 s 39
Biotechnology and health sciences industry zones, Minn. Laws 2005 1Sp c 3 art 7 s 7, 9
Biotechnology and health scions industry zones, Minn. Laws 2006 c 259 art 6 s 17
Biwabik (city), Giants Ridge Recreation Area, taxing authority, Minn. Laws 2010 c 389 art 5 s 7
Bloomington, Minn. Laws 2008 c 366 art 5 s 28
Boats, Minn. Laws 2005 c 151 art 7 s 9
Border city zones, Minn. Laws 2008 c 154 art 12 s 2, 39
Brainerd, Minn. Laws 2006 c 259 art 3 s 11
Breast pumps, Minn. Laws 2008 c 154 art 12 s 28
Bundled transactions, Minn. Laws 2008 c 154 art 12 s 6, 10, 19
Cable television services, Minn. Laws 2008 c 154 art 12 s 5, 31
Central Corridor light rail, construction materials, exemption, Minn. Laws 2008 c 366 art 7 s 5, 6
Changes in law, notices to permit holders, Minn. Laws 2009 c 88 art 4 s 1
Chatfield wastewater treatment facility, Minn. Laws 2005 1Sp c 3 art 5 s 17
Child care facility meals, Minn. Laws 2005 1Sp c 3 art 5 s 5
Cigarettes and tobacco products, consumer use tax, Minn. Laws 2008 c 154 art 14 s 8, 9
Cigarettes, Minn. Laws 2005 1Sp c 3 art 5 s 7
Clearwater (city), local sales taxes, Minn. Laws 2011 1Sp c 7 art 4 s 8
Clearwater, Minn. Laws 2008 c 366 art 7 s 19
Cloquet (city), local sales taxes, Minn. Laws 2011 1Sp c 7 art 4 s 10
Clothing, rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Collection, exemption certificates, Minn. Laws 2011 c 112 art 8 s 3
Collection, state contractors, Minn. Laws 2005 1Sp c 3 art 5 s 1
Commuter rail vehicles and repair parts, exemption, Minn. Laws 2008 c 366 art 7 s 6
Computers and information systems, data centers, Minn. Laws 2011 1Sp c 7 art 3 s 7, 13-15
Computers, Minn. Laws 2006 c 259 art 6 s 3, 2006 c 259 art 6 s 4, 2006 c 259 art 6 s 5, 2006 c 259 art 6 s 6, 2006 c 259 art 6 s 14
Concrete block delivery, Minn. Laws 2011 c 112 art 8 s 1
Conference bridging, Minn. Laws 2008 c 154 art 12 s 11, 12
Constitutionally prohibited taxes, duplicate provision repealed, Minn. Laws 2009 c 88 art 8 s 5
Construction materials, low-income housing, Minn. Laws 2011 c 112 art 8 s 2
Construction materials, meat processing facility, exemption, Minn. Laws 2009 c 88 art 4 s 6-8
Cook County, revenue, use, Minn. Laws 2009 c 88 art 4 s 22
Cook County, Minn. Laws 2008 c 366 art 7 s 18
Custom computer software, exemption, repeal, Minn. Laws 2006 c 259 art 6 s 32
Data centers, Minn. Laws 2011 1Sp c 7 art 3 s 7, 13-15
Delivery charges, Minn. Laws 2008 c 154 art 12 s 7
Detailed communications billing services, Minn. Laws 2008 c 154 art 12 s 13
Detroit Lakes (city), Minn. Laws 2010 c 389 art 5 s 5
Dietary supplements, Minn. Laws 2005 c 151 art 7 s 6, 11
Digital goods, sourcing, repeal, Minn. Laws 2008 c 154 art 12 s 41
Digital goods, Minn. Laws 2006 c 259 art 6 s 3, 2006 c 259 art 6 s 4, 2006 c 259 art 6 s 5, 2006 c 259 art 6 s 6, 2006 c 259 art 6 s 9
Direct mail, Minn. Laws 2011 c 112 art 4 s 4, 5
Direct satellite services, Minn. Laws 2008 c 154 art 12 s 5, 31
Directory assistance, Minn. Laws 2008 c 154 art 12 s 11, 14
Access, building materials for, Minn. Laws 2005 c 151 art 7 s 18, 19
Drugs and medical devices, nonhuman use, Minn. Laws 2008 c 366 art 13 s 5
Electronic payments, Minn. Laws 2005 1Sp c 3 art 9 s
Elevators for access by disabled persons, Minn. Laws 2005 c 151 art 7 s 18
Emergency response vehicles, exemption, Minn. Laws 2008 c 366 art 7 s 1
Emergency vehicles, leases, exemption
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 12
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Energy efficient products, exemption, Minn. Laws 2005 1Sp c 3 art 5 s 31
Enterprise zones, Minn. Laws 2008 c 154 art 12 s 2, 39
Errors in collection resulting from department errors
Interest, relief, Minn. Laws 2008 c 366 art 16 s 1
Penalties, relief, Minn. Laws 2008 c 366 art 13 s 2
Relief from liability, Minn. Laws 2008 c 366 art 13 s 1, 4, 6-8
Exemption certificates, Minn. Laws 2008 c 154 art 12 s 20, 35
Exemptions, alcoholic beverages
Sales to nonprofit organizations, Minn. Laws 2009 c 88 art 8 s 2
Sales to political subdivisions, Minn. Laws 2009 c 88 art 8 s 1
Admission tickets, resold tickets, Minn. Laws 2011 1Sp c 7 art 3 s 8, 2011 1Sp c 7 art 10 s 7
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 12
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Water purchases for firefighting, Minn. Laws 2011 1Sp c 7 art 10 s 7
Aerospace defense manufacturing facility, construction materials, Minn. Laws 2010 c 389 art 4 s 8, 9
Claims of exemption, proof of claim, Minn. Laws 2010 c 389 art 4 s 3
Construction materials, Minn. Laws 2010 c 389 art 4 s 4, 5, 7, 8
Hydroelectric plants, construction materials, Minn. Laws 2010 c 389 art 4 s 7
Low-income housing, construction materials, Minn. Laws 2010 c 389 art 4 s 6
Refunds, Minn. Laws 2010 c 389 art 4 s 10, 11
Central Corridor light rail, construction materials, Minn. Laws 2008 c 366 art 7 s 5, 6
Commuter rail vehicles and repair parts, Minn. Laws 2008 c 366 art 7 s 6
Emergency response vehicles, Minn. Laws 2008 c 366 art 7 s 1
Low-income housing projects, construction materials, Minn. Laws 2008 c 366 art 7 s 4, 6
Motor vehicles, leased, charitable organization purchases, Minn. Laws 2008 c 366 art 7 s 8
Northstar Corridor Rail project purchases, Minn. Laws 2008 c 366 art 7 s 2
Public safety radio communication system, Minn. Laws 2008 c 366 art 7 s 3
Aged persons, food served at, Minn. Laws 2006 c 259 art 6 s 13
Amateur sports events, food served at, Minn. Laws 2006 c 259 art 6 s 24
Ballpark construction materials, Minn. Laws 2006 c 257 s 3
Biotechnology and health sciences industry zones, Minn. Laws 2006 c 259 art 6 s 17
Clothing, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Custom computer software, exemption, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Drugs and medicine, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Exemption certificates, Minn. Laws 2006 c 259 art 6 s 25
Fund-raising sales, products for, Minn. Laws 2006 c 259 art 6 s 22, 2006 c 259 art 6 s 23
High School League events, tickets, Minn. Laws 2006 c 257 s 2
Hydroelectic plant, delayed effect, Minn. Laws 2006 c 259 art 3 s 2, 2006 c 259 art 3 s 5
Job opportunity building zones, Minn. Laws 2006 c 259 art 6 s 16
Meals sold by charities or churches, rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Medical equipment and supplies, Minn. Laws 2006 c 259 art 6 s 32
Nonprescription drugs, repeal, Minn. Laws 2006 c 259 art 6 s 32
Nonprofit organizations, food sold to, Minn. Laws 2006 c 259 art 6 s 20
Out of state delivery, exemption, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Residential facilities, food served at, Minn. Laws 2006 c 259 art 6 s 11
Schools, food served at, Minn. Laws 2006 c 259 art 6 s 12
Tree and shrub removal, Minn. Laws 2006 c 259 art 6 s 19
Baby products, Minn. Laws 2005 c 151 art 7 s 13
Capital equipment, Minn. Laws 2005 c 151 art 7 s 15
Drugs and medicine, Minn. Laws 2005 c 151 art 7 s 12
Industrial production, materials consumed in, Minn. Laws 2005 c 151 art 7 s 14
International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 12
Medical supplies, Minn. Laws 2005 c 151 art 7 s 12, 16
Farm machinery, Minn. Laws 2006 c 259 art 6 s 2
Fergus Falls (city), Minn. Laws 2011 1Sp c 7 art 4 s 11
Florist sales, sourcing of sale, Minn. Laws 2011 1Sp c 7 art 3 s 5
Food, lodging, and recreation, reports about, Minn. Laws 2005 1Sp c 1 art 4 s 75
Fuels used in agricultural production, Minn. Laws 2008 c 154 art 12 s 32
Fund-raising sales, products for, Minn. Laws 2006 c 259 art 6 s 22, 2006 c 259 art 6 s 23
Fur clothing, Minn. Laws 2008 c 154 art 12 s 18, 27, 40, 41
Gifts, rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Greater Minnesota transportation area sales tax, Minn. Laws 2009 c 88 art 8 s 4
Hermantown (city), Minn. Laws 2011 1Sp c 7 art 4 s 4
Hermantown, Minn. Laws 2006 c 259 art 3 s 3, 2006 c 259 art 3 s 4
Hospitals, Minn. Laws 2008 c 154 art 12 s 33
Hotels and motels, telecommunications services at, Minn. Laws 2008 c 154 art 12 s 5
Hutchinson (city), Minn. Laws 2011 1Sp c 7 art 4 s 12
Hydroelectric generating facility
Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 14
Increases, Legacy Act, outdoor resources and arts increase, Minn. Laws 2009 c 88 art 4 s 4, 9
Industrial production, materials consumed in, Minn. Laws 2005 c 151 art 7 s 14
Internal Revenue Code, citation update, Minn. Laws 2008 c 154 art 4 s 1, 2008 c 366 art 11 s 19, 25
International economic development zone
Exemptions, Minn. Laws 2005 1Sp c 3 art 10 s 12
Isolated or occasional sales, Minn. Laws 2005 c 151 art 7 s 20, 21
Job opportunity building zones, Minn. Laws 2006 c 259 art 6 s 16
Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 8
June accelerated tax payments, Minn. Laws 2008 c 154 art 6 s 1, 2, 2008 c 366 art 8 s 1, 2
Kidney dialysis equipment, Minn. Laws 2008 c 154 art 12 s 26
Land clearing contracts, Minn. Laws 2006 c 259 art 6 s 30
Land clearing contracts, Minn. Laws 2005 1Sp c 3 art 5 s 3, 11
Lanesboro (city), Minn. Laws 2011 1Sp c 7 art 4 s 13
Liability for, exemption certificates, Minn. Laws 2008 c 154 art 12 s 20
Little Falls, food and beverage taxes, Minn. Laws 2009 c 88 art 4 s 17
Local governments, sales to, Minn. Laws 2011 1Sp c 7 art 3 s 9-11, 2011 1Sp c 7 art 10 s 7
Local sales taxes, administration by Revenue Department, requirements for, Minn. Laws 2010 c 389 art 4 s 14
Baseball stadium, Minn. Laws 2011 1Sp c 7 art 4 s 3
Clearwater (city), Minn. Laws 2011 1Sp c 7 art 4 s 8
Cloquet (city), Minn. Laws 2011 1Sp c 7 art 4 s 10
Elections, timing, Minn. Laws 2011 1Sp c 7 art 4 s 2
Fergus Falls (city), Minn. Laws 2011 1Sp c 7 art 4 s 11
Hutchinson (city), Minn. Laws 2011 1Sp c 7 art 4 s 12
Lanesboro (city), Minn. Laws 2011 1Sp c 7 art 4 s 13
Marshall (city), Minn. Laws 2011 1Sp c 7 art 4 s 9, 14
Medford (city), Minn. Laws 2011 1Sp c 7 art 4 s 15
Referendum political advertising, Minn. Laws 2011 1Sp c 7 art 4 s 1
Rochester (city), Minn. Laws 2011 1Sp c 7 art 4 s 5-7
Saint Paul (city), Minn. Laws 2011 c 112 art 4 s 6
Bemidji, regional event center, Minn. Laws 2008 c 154 art 5 s 3
Duluth, food and beverages, Minn. Laws 2008 c 154 art 5 s 2
Greater Minnesota transportation area sales and use tax, Minn. Laws 2008 c 152 art 4 s 1-3
Metropolitan transportation area sales tax, Minn. Laws 2008 c 152 art 4 s 1, 2, 2008 c 152 art 6 s 8
Restrictions until 2010, Minn. Laws 2008 c 366 art 7 s 7
Returns, failure to file, penalty, Minn. Laws 2008 c 154 art 12 s 3
Local sales taxes, Minn. Laws 2005 c 151 art 7 s 22, 2005 1Sp c 3 art 5 s 24, 25, 30, 35-44
Baseball stadium, taxes related to, Minn. Laws 2006 c 257 s 17
Vikings stadium revenue, Minn. Laws 2006 c 257 s 21
Local use taxes, instructions, Minn. Laws 2005 1Sp c 3 art 3 s 3
Accommodations intermediary services, Minn. Laws 2011 1Sp c 7 art 3 s 1-4
Saint Paul (city), Minn. Laws 2011 c 112 art 4 s 6
Logging equipment, Minn. Laws 2006 c 259 art 6 s 7
Low-income housing projects, construction materials, exemption, Minn. Laws 2008 c 366 art 7 s 4, 6
Mankato Civic Center, Minn. Laws 2009 c 88 art 4 s 14, 21
Mankato, Minn. Laws 2008 c 366 art 7 s 9, 10, 15, 16, 22
Mankato, Minn. Laws 2005 1Sp c 3 art 5 s 24, 25
Manufactured and modular homes, Minn. Laws 2008 c 154 art 5 s 1
Manufactured homes, Minn. Laws 2005 c 151 art 7 s 9
Marshall (city), Minn. Laws 2011 1Sp c 7 art 4 s 9, 14
Marshall (city), Minn. Laws 2010 c 389 art 5 s 6
Meals sold by charities or churches, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Meals, Minn. Laws 2005 1Sp c 3 art 5 s 5
Medford (city), Minn. Laws 2011 1Sp c 7 art 4 s 15
Metropolitan transportation area sales tax, Minn. Laws 2011 1Sp c 3 art 2 s 1
Metropolitan transportation area sales tax, Minn. Laws 2009 c 88 art 8 s 3
Minerals processing equipment, exemption
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 6
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Minneapolis, city projects, funding, Minn. Laws 2009 c 88 art 4 s 11-13
Mobile telecommunications service, Minn. Laws 2006 c 259 art 6 s 10
Modular homes, Minn. Laws 2005 c 151 art 7 s 9
Motor vehicle lease sales tax revenue, Minn. Laws 2010 c 216 s 16
Motor vehicle leases or rentals, nonprofit corporation vehicles, exemption, Minn. Laws 2009 c 88 art 4 s 5
Motor vehicle leases or rentals, Minn. Laws 2005 c 151 art 7 s 8
Motor vehicle leases, Minn. Laws 2006 c 259 art 6 s 29
Motor vehicles, see MOTOR VEHICLE SALES TAXES
Internal Revenue Code, citation update, Minn. Laws 2008 c 366 art 11 s 20-22
Leased vehicles purchased by charitable organizations, exemption, Minn. Laws 2008 c 366 art 7 s 8
Leases, tax revenue, Minn. Laws 2008 c 152 art 3 s 8
Rentals, Minn. Laws 2008 c 152 art 3 s 7
Vehicles purchased for resale, Minn. Laws 2008 c 154 art 12 s 38
Leases, Minn. Laws 2005 1Sp c 3 art 5 s 4, 22
Rentals, Minn. Laws 2005 1Sp c 3 art 5 s 33
Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 16, 18-21
Nonprofit organizations, food sold to, Minn. Laws 2006 c 259 art 6 s 20
North Mankato, Minn. Laws 2008 c 366 art 7 s 20
Northstar Corridor Rail project purchases, exemption, Minn. Laws 2008 c 366 art 7 s 2
Obsolete references, corrections, Minn. Laws 2004 c 228 art 1 s 49, 50
Oil and gas pipeline transportation
Materials or equipment, Minn. Laws 2005 1Sp c 3 art 5 s 8
Ores, metals, and minerals production, Minn. Laws 2011 1Sp c 7 art 3 s 6
Out of state delivery, exemption, repeal, Minn. Laws 2006 c 259 art 6 s 31, 2006 c 259 art 6 s 32
Outpatient surgical centers, Minn. Laws 2008 c 154 art 12 s 33
Overpayments, bad debt losses, Minn. Laws 2008 c 154 art 12 s 1
Overpayments, bad debt, exclusions, Minn. Laws 2005 c 151 art 7 s 3
Owatonna, revenues, use, Minn. Laws 2009 c 88 art 4 s 20
Owatonna, Minn. Laws 2006 c 259 art 3 s 12
Packing materials, Minn. Laws 2008 c 154 art 12 s 30
Payment by vendors to Revenue Department, due dates, Minn. Laws 2010 1Sp c 1 art 2 s 4
Payment deadlines, Minn. Laws 2006 c 259 art 13 s 2, 2006 c 259 art 13 s 3
Payment, accelerated payments, Minn. Laws 2011 c 112 art 4 s 1
Permits, refusal to reissue, Minn. Laws 2006 c 259 art 3 s 1
Poultry litter and biomass generation facility
Construction materials and equipment, Minn. Laws 2005 1Sp c 3 art 5 s 32
Prepared food, effective dates, Minn. Laws 2005 1Sp c 3 art 5 s 34
Proctor (city), Minn. Laws 2010 c 389 art 5 s 1
Proctor, Minn. Laws 2008 c 366 art 7 s 12-14
Public safety radio communication system, exemption, Minn. Laws 2008 c 366 art 7 s 3
Public safety radio communication system
Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 12
Puerto Rico, defined as state, Minn. Laws 2008 c 366 art 13 s 3
Rate increases, preexisting bids or contracts, Minn. Laws 2005 c 151 art 7 s 17
Rates, changes, transitional periods, Minn. Laws 2011 c 112 art 4 s 2, 3
Rates, increase, constitutional amendment for, Minn. Laws 2008 c 151 s
Changes, 30-day grace period, Minn. Laws 2010 c 389 art 4 s 12, 13
Combined rates, Minn. Laws 2010 c 389 art 4 s 2
Ready-mix concrete trucks, repair parts, Minn. Laws 2005 c 151 art 7 s 15
Capital equipment, Minn. Laws 2005 c 151 art 7 s 5
Deadline for filing, Minn. Laws 2005 c 151 art 7 s 4, 5
Overpayment, claims related to, Minn. Laws 2005 c 151 art 7 s 3
Purchaser-filed refund claims, Minn. Laws 2005 c 151 art 7 s 2, 4
Refunds, remitting to purchaser, Minn. Laws 2010 c 389 art 4 s 1
Applications, Minn. Laws 2006 c 259 art 6 s 28
Eligibility, Minn. Laws 2006 c 259 art 6 s 27
Residential facilities, food served at, Minn. Laws 2006 c 259 art 6 s 11
Retail sale defined, Minn. Laws 2005 c 151 art 7 s 7
Returns, electronic filing, religious exemption, Minn. Laws 2009 c 88 art 4 s 2, 3
Returns, failure to file, penalty, Minn. Laws 2008 c 154 art 12 s 3
Ring tones, Minn. Laws 2008 c 154 art 12 s 5, 17
Rochester (city), Minn. Laws 2011 1Sp c 7 art 4 s 5-7
Rochester (city), Minn. Laws 2010 c 389 art 5 s 4
Food and beverage taxes, Minn. Laws 2009 c 88 art 4 s 23
Lodging taxes, Minn. Laws 2009 c 88 art 4 s 19
Rochester, Minn. Laws 2005 1Sp c 3 art 5 s 30
Rules repeals, Minn. Laws 2005 c 151 art 7 s 23
Rules, obsolete rules repeals, Minn. Laws 2006 c 259 art 6 s 32
Saint Augusta, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Saint Cloud, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Saint Joseph, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Saint Paul (city) lodging, Minn. Laws 2011 c 112 art 4 s 6
Citizen review process, Minn. Laws 2009 c 88 art 4 s 18
Revenue, uses, Minn. Laws 2009 c 88 art 4 s 15, 16
Sale, defined, technical corrections, Minn. Laws 2010 c 382 s 61
Sartell, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Sauk Rapids, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Computers sold by, Minn. Laws 2006 c 259 art 6 s 14
Food served at, Minn. Laws 2006 c 259 art 6 s 12
Services, concrete block delivery, Minn. Laws 2011 c 112 art 8 s 1
Services, Minn. Laws 2006 c 259 art 6 s 1
Sewing materials, Minn. Laws 2006 c 259 art 6 s 14
Solar energy products, Minn. Laws 2005 1Sp c 3 art 5 s 6, 31
Sourcing of sales, Minn. Laws 2005 c 151 art 7 s 9
State colleges and universities
Events, admissions, Minn. Laws 2005 1Sp c 3 art 5 s 13
State lottery, telecommunications services for, Minn. Laws 2008 c 154 art 12 s 34
Streamlined Sales Tax Agreement, changes for, Minn. Laws 2008 c 154 art 12 s 5-8
Stump removal, Minn. Laws 2005 1Sp c 3 art 5 s 3, 11
Telecommunications equipment, Minn. Laws 2005 1Sp c 3 art 5 s 9, 10
Generally, Minn. Laws 2008 c 154 art 12 s 5, 9, 11
Postpaid calling services, Minn. Laws 2008 c 154 art 12 s 22
Prepaid calling services, Minn. Laws 2008 c 154 art 12 s 23, 41
Prepaid wireless calling services, Minn. Laws 2008 c 154 art 12 s 24
Sourcing, Minn. Laws 2008 c 154 art 12 s 21
State lottery, services for, Minn. Laws 2008 c 154 art 12 s 34
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 10, 11
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Tree and shrub removal, Minn. Laws 2006 c 259 art 6 s 19
Trees and shrubs, removal, Minn. Laws 2005 1Sp c 3 art 5 s 3, 11
Two Harbors, Minn. Laws 2008 c 366 art 7 s 11
Use taxes, collection, exemption certificates, Minn. Laws 2011 c 112 art 8 s 3
Use taxes, returned property, Minn. Laws 2006 c 259 art 6 s 8
Bundled transactions, Minn. Laws 2008 c 154 art 12 s 19
Motor carriers, computation, Minn. Laws 2008 c 154 art 12 s 37
Local use taxes, notice about, Minn. Laws 2005 1Sp c 3 art 5 s 23
Omission, assessment of additional tax, Minn. Laws 2005 c 151 art 7 s 1
Returns, Minn. Laws 2005 1Sp c 3 art 5 s 2
Vending machine food, Minn. Laws 2006 c 259 art 6 s 11, 2006 c 259 art 6 s 12, 2006 c 259 art 6 s 13
Vertical services, Minn. Laws 2008 c 154 art 12 s 11, 15
Voice mail, Minn. Laws 2008 c 154 art 12 s 11, 16
Waite Park, Minn. Laws 2005 1Sp c 3 art 5 s 35-37
Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 15
Water purchases for firefighting
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 11
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Willmar, Minn. Laws 2005 1Sp c 3 art 5 s 42
Winona, Minn. Laws 2008 c 366 art 7 s 21
Winona, Minn. Laws 2006 c 259 art 3 s 7
Winona, Minn. Laws 2005 1Sp c 3 art 5 s 43
Worthington, Minn. Laws 2006 c 259 art 3 s 8
Worthington, Minn. Laws 2005 1Sp c 3 art 5 s 44